| ( | X | × | 7 10 | − | 47000 | ) | × | 13 100 | + | 47000 | = | X | × | 7 10 |
| 方程左边 = | X | × | 7 10 | × | 13 100 | − | 47000 | × | 13 100 | + | 47000 |
| = | X | × | 91 1000 | − | 6110 | + | 47000 |
| = | 91 1000 | X | + | 40890 |
91 1000 | X | + | 40890 | = | X | × | 7 10 |
91 1000 | X | − | 7 10 | X | = | - | 40890 |
| - | 609 1000 | X | = | - | 40890 |
| 40890 | = | 609 1000 | X |
609 1000 | X | = | 40890 |
| X | = | 40890 | ÷ | 609 1000 |
| = | 40890 | × | 1000 609 |
| = | 13630 | × | 1000 203 |
| X | = | 13630000 203 |
| X | = | 470000 7 |
| X | = | 67142.857143 |